IRB has changed new forms on with effect from 1/1/2021.

1. CP21 - Notification by Employer on Employee's departure from Malaysia
 

2. CP22 - Notification of New Employee
 

3. CP22A - Notification of Cessation of Employment
 

Penalty on non compliance on CP21, CP22 & CP22A

Delay in submitting the application for tax clearance may be subjected to penalty. The penalty will be in the form of fines between MYR 200 and MYR 20,000 and imprisonment for up to six months.

LHDN may take legal action against the employer who fails to pay the outstanding tax as per the Tax Clearance Letter.

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